Executive Summary:
This order, titled the Central Goods and Services Tax Removal of Difficulties Order, 2018, addresses challenges in furnishing the annual return electronically as per Section 44 of the Central Goods and Services Tax Act, 2017. It clarifies that the electronic system's development is underway and will likely be operational by January 31, 2019. It extends the deadline for furnishing the annual return for the period from July 1, 2017, to March 31, 2018, to March 31, 2019.
Key Points / Main Content:
* **Order Title:** Central Goods and Services Tax Removal of Difficulties Order, 2018.
* **Section 44 Amendment:**
* An explanation is inserted after subsection 2 of Section 44 of the Central Goods and Services Tax Act, 2017.
* The annual return for the period from July 1, 2017, to March 31, 2018, must be furnished on or before March 31, 2019.
* **Context:** The electronic system for furnishing the annual return is under development and expected to be operational by January 31, 2019.
Impact Analysis:
Registered Persons (excluding Input Service Distributors, those paying tax under sections 51 or 52, casual taxable persons, and non-resident taxable persons):
* Impact: Registered persons are granted an extension for furnishing their annual return for the period of July 1, 2017, to March 31, 2018.
* Action Required: Furnish the annual return electronically on or before March 31, 2019.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, mentioned as the primary act being amended and referenced in the order.
Section 44: A specific section of the Central Goods and Services Tax Act, 2017 concerning the furnishing of annual returns.
Input Service Distributor: A type of registered person excluded from certain requirements under Section 44 of the Central Goods and Services Tax Act, 2017.
Central Government: The governing body authorized to make orders and remove difficulties related to the Central Goods and Services Tax Act, 2017.
Council: The advising body whose recommendations are required for the Central Government to make orders related to the Central Goods and Services Tax Act, 2017.
Central Goods and Services Tax Removal of Difficulties Order, 2018: The formal name of the order issued to address difficulties in implementing the Central Goods and Services Tax Act, 2017.
New Delhi: Location of Ministry of Finance
Ministry of Finance: The government ministry responsible for the order regarding the Central Goods and Services Tax Act, 2017
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[फा. सं. 20/06/17/2018-जी.एस.टी]
डॉ. Vीपाव8ती एस. एल., अवर सिचव
7241 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
ORDER
New Delhi, the 11th December, 2018
No. 1/2018-Central Tax
S.O. 6109(E).––WHEREAS, sub-section (1) of section 44 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered
person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident taxable person, shall furnish an annual return for every financial year
electronically in such form and manner as may be prescribed on or before the thirty-first day of December
following the end of such financial year;
AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial
year as referred to in sub-section (1) of section 44 of the said Act, the electronic system to be developed is at
the advanced stage and is likely to be made operational by the 31st January, 2019 as a result whereof, the said
annual return for the period from the 1st July, 2017 to the 31st March, 2018 could not be furnished by the
registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have
arisen in giving effect to the provisions of the said section;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central Goods and
Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the
following Order, to remove the difficulties, namely:––
1. Short title.––This Order may be called the Central Goods and Services Tax (Removal of
Difficulties) Order, 2018.
2. In section 44 of the Central Goods and Services Tax Act, 2017, after sub-section (2), the following
Explanation shall be inserted, namely:––
“Explanation.—For the purposes of this section, it is hereby declared that the annual return for the
period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019.”.
[F. No. 20/06/17/2018-GST]
Dr. SREEPARVATHY S. L., Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.